Section 30-16D-2 - Embezzlement of a vehicle or motor vehicleA. Embezzlement of a vehicle or motor vehicle consists of a person embezzling or converting to the person's own use a vehicle or motor vehicle as defined by the Motor Vehicle Code [Chapter 66, Articles 1 to 8 NMSA 1978], with which the person has been entrusted, with the fraudulent intent to deprive the owner of the vehicle or motor vehicle.B. Whoever commits embezzlement of a vehicle or motor vehicle is guilty of a: (1) fourth degree felony for a first offense;(2) third degree felony for a second offense; and(3) second degree felony for a third or subsequent offense.Laws 2009, ch. 253, § 2 and Laws 2009, ch. 261, § 2.